TRUMP VIL. v. CITY OF N.Y.

No. 221.

24 N.Y.3d 451 (2014)

24 N.E.3d 1086

999 N.Y.S.2d 822

2014 NY Slip Op 08788

TRUMP VILLAGE SECTION 3, INC., Respondent, v. CITY OF NEW YORK et al., Appellants.

Court of Appeals of New York.

Decided December 17, 2014.


Attorney(s) appearing for the Case

Zachary W. Carter , Corporation Counsel, New York City ( Frances J. Henn , Andrew G. Lipkin , Vincent D'Orazio and Jeffrey D. Friedlander of counsel), for appellants.

Stroock & Stroock & Lavan LLP, New York City ( Daniel A. Ross , David M. Cheifetz and Hannah Yu of counsel), for respondent.


OPINION OF THE COURT

We are presented with the following question: Does a taxable transfer pursuant to Tax Law § 1201 (b) and section 11-2102 (a) of the Administrative Code of the City of New York occur when a residential housing cooperative corporation terminates...

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